U.S. Tax Question About The Telephone Excise Tax Refund (TETR)

I’m trying to help a friend:

She wants to know if a prepaid cell phone qualifies for the Telephone Excise Tax Refund (TETR).

I can’t find a definitive answer. Some say yes and some say no. I know it does include landline, wireless, or Voice over Internet Protocol (VoIP) service…but does not include prepaid phone cards. Since it does not include the prepaid cards, I’m not sure about prepaid cells either. I know prepaid cells are indeed wireless, but the prepaid part could make it a different animal to the IRS.

I can’t find the answer on the IRS page that deals with the (TETR): http://www.irs.gov/newsroom/article/0,,id=164032,00.html

Does anyone know the answer? :confused: